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All Journal Jurnal Ilmiah Manajemen "E M O R" JURNAL PENGABDIAN KEPADA MASYARAKAT GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Nusantara Hasana Journal KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi
Amrul, Rusli
Sekolah Tinggi Ilmu Ekonomi AMM
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Journal : GANEC SWARA

 1 
DETERMINAN KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) NUSA TENGGARA BARAT RUSLI AMRUL; BAIQ KISNAWATI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.438

Abstract

This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.
INTENSI PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) SEBAGAI SISTEM PEMBAYARAN BAGI PELAKU UMKM PADA ASOSIASI PEARL NTB SOFIATI WARDAH; RUSLI AMRUL; NURUL ANISA
GANEC SWARA Vol 17, No 3 (2023): September 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i3.550

Abstract

Financial technology is the result of a combination of financial services with technology which is ultimately widely used in today's digital era. This study aims to examine the effect of personalization, access ability, technological innovation, and social factors on the intention to use financial technology so that this research variable consists of 4 (four) independent variables, namely personalization (X1), access ability (X2), technological innovation (X3 ) and social factors (X4) and the dependent variable is the intention to use financial technology (Y). The research method uses quantitative associative with the population members of the Association of Traders and Craftsmen Pearl Lombok (PEARL) NTB as many as 120 SMEs. Samples were taken using the saturated sampling method where the entire population is a sample. Data were obtained by distributing questionnaires to all members of the PEARL NTB association. Questionnaires that return and can be used as many as 50 questionnaires. The data were analyzed using Multiple Linear Regression with Statistic Program for Social Science (SPSS) version 20 program. The results of this study indicate that personalization, access capabilities, technological innovation, and social factors partially significantly influence the intention to use financial technology. The results of this study also show that the independent variables (personalization, ability to access, technology innovation, and social factors) can influence the dependent variable (intention to use financial technology) by 92,1%. While the remaining 7,9% is influenced by other variables outside the regression model used in this study.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LOMBOK BARAT RUSLI AMRUL; NI NYOMAN YULIATI; I NENGAH ARSANA; ASYSYIFA SAFIA SAWALISARI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.888

Abstract

This study aimed to analyze factors that influence the quality of local government    financial statements (empirical study in OPD’s Lombok Barat regency). The Population of this study is in the scope of the OPD’s Lombok Barat regency that is involved in the financial administration of local. Samples were taken using purposive sampling. The criteria are based on the employess involved in the preparation of financial statements. Each of OPD is taken 5 (five) respondents involved in the preparation of financial satatements consisting of the head and treasurers of sub-section of finance service Lombok Barat regency, staff information system of sub-section of finance agancy and other staff who know related finance in agency Lombok Barat regency. Data obtained by distributing questionnaires to 81 respondents in 21 agency Lombok Barat regency. Based on the result of questionnaire processing using multiple linear regression analyze, t test known partially variable of human resource competence, the application of government accounting standards and, the utilization information technology affect quality of local government financial reporting Lombok Barat regency. Instiead of internal control system has no significant effect on the quality of the financial statements of the Lombok Barat regency
PENGARUH LITERASI KEUANGAN, AKSES PERMODALAN, FINTECH PEER TO PEER LENDING DAN PAYMENT GATEWAY TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN MATARAM DIANITA ANNISA PUTRI; NI NYOMAN YULIATI; RUSLI AMRUL
GANEC SWARA Vol 18, No 4 (2024): Desember 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i4.1203

Abstract

This study aims to examine the influence of financial literacy, access to capital, fintech peer to peer lending, and payment gateways on the financial performance of MSMEs. This study uses a quantitative method with an associative approach. The population in this study is all MSMEs in Mataram District. The sample was taken using the purposive sampling method with the criteria of MSME actors in Mataram District, MSME actors registered with the Mataram City Cooperatives & SMEs Office, MSME actors who are Small and Medium Enterprises, and MSME actors who use Payment Gateways so that a sample of 100 MSMEs was obtained. Data was obtained by distributing 100 questionnaires to MSME actors in Mataram District directly and through google forms. The analysis data used SPSS 27 with classical assumption test and multiple linear regression. The results of this study show that independent variables (financial literacy, access to capital, fintech peer to peer lending, and payment gateway) are able to influence the dependent variable (MSME financial performance) by 68.2% while the remaining 31.8% of MSME financial performance is influenced by other variables outside the regression model used in this study.
Co-Authors Abda Abda Agus Fachrul Chair Agusfianto, Nendy Pratama Alya Ambarwati Anna Apriana Hidayanti Ariffianti, Indah Armiani Astini, Yuli ASYSYIFA SAFIA SAWALISARI Baehaki Syakbani Baiq Desthania Pratama Decy Wulan Singgih DIANITA ANNISA PUTRI Dina Apriana Dina Wijayanti Dwi Fatmi Hartini Eka Puspita Sari Elvina Setiawati Endang Kartini Endang Kartini Faizatul Fajariah Faizatul Fajariah Fariantin, Erviva Fatmawati Fatmawati Hengki Samudra I Made Murjana I Made Suardana I MADE SUARDANA I Nengah Arsana I Nengah Arsana Ida Ayu Nursanty Ida Ayu Nursanty Imam Samudra irianto Irianto Irianto Irianto Irianto Irianto Khotmi, Herawati Kisnawati, Baiq Lia Depita Sari M. Wahyullah Muhamad Arifulminan Nengah Lili Setiawati Nizar Hamdi Nurazlinda Nursanty, Ida Ayu NURUL ANISA Rury Indah Sintia Rusdi Rusdi Rusdi S.Pd. M Kes I Ketut Sudiana . Satriawan Sigit Ary Wijayanto Singgih, Decy Wulan Sofiati Wardah Sofiati Wardah Sumarni Sumarni Sumarni Surahman Hidayat Tutut Tri Andani Widowati Wiwin Septiana Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen Zulkarnaen Zulkarnaen Zulkarnaen